Transfer pricing taxation systemとは 意味・読み方・使い方

A tax payment deferment system was established to reduce the burden on companies associated with double taxation, along with smoothing of prior confirmation procedures to increase predictability for companies. In recent years, there is also increasing application of transfer pricing tax systems among overseas tax authorities, so from the perspective of smoothing international expansion of Japanese companies, it is important to make efforts to improve the transparency of transfer pricing tax systems both in Japan and in other countries.例文帳に追加

また、近年、海外税務当局との間においても移転価格税制の適用が増加傾向にあることから、我が国企業の国際事業展開の円滑化を図る観点からは、国内のみならず、諸外国の移転価格税制の透明性の向上等を図る取組を行っていくことも重要である。 - 経済産業省

The transfer pricing tax system is meant to prevent transfer to country B of income which should 395 originally be taxed in country A, which can occur through a transaction of country A’s corporation with a related company of country B. For example, when a transaction price with a related company (transfer price) differs from the usual transaction price (price between independent companies), the transfer price is replaced with the price between independent companies, and income is recalculated for taxation by country A.例文帳に追加

移転価格税制とは、例えば、A 国の法人がB 国の関連企業との取引を通じ、本来A 国内で課税されるべき所得をB 国に移転することを防止するため、関連企業との取引価格（移転価格）が通常の取引価格（独立企業間価格）と異なる場合に、移転価格を独立企業間価格に引き直して所得を再計算し、A 国が課税する制度である。 - 経済産業省

The report cites the following 2 major problems with the existing system: (1) deferral of taxation on retained profits of foreign subsidiaries and the resulting impact on corporate decision-making on capital spending and (2) diverted use of maximum deductible amounts and the system complexity, both of which arise from the combined use of the high-tax rate income and the low-tax rate income under the foreign tax credit system. The report proposes the following solutions to these problems: (1) the extraterritorial income should be classified into ordinary income and investment income, and the extraterritorial income exclusion system should be applied to the former while the foreign tax credit system should be applied to the latter, and (2) the enforcement of the transfer pricing tax system should be enhanced as the extraterritorial income exclusion system adopted to the ordinary income could urge companies to move the profits of their foreign subsidiaries to countries with lower taxes.例文帳に追加

報告書においては、現行制度の問題点として、全世界所得課税における海外子会社留保利益の課税繰延とそれによる企業の投資判断の歪みの発生について、また、外国税額控除方式における高税率の所得と低税率の所得の組み合わせによる控除限度額の流用および制度の複雑性等について、それぞれ指摘されており、その解決策として、① 国外所得を事業所得と投資所得に分類し、前者については国外所得免除方式を採用しつつ、後者については現行の外国税額控除方式を採用する、②事業所得の国外所得免除方式の適用においては、軽課税国所在の子会社に所得を移転させるインセンティブが働くため、移転価格税制の執行にさらに注力するといった提案がなされている。 - 経済産業省